Value-added tax policy for motorcycle and scooter components
On March 25, 2024, the General Department of Taxation issued Official Letter No. 1188/TCT-CS in response to Official Letter No. 89234/CTHN-TTKT2 regarding tax policies. In accordance with legal provisions, for cases where enterprises engage in the production and processing of motorcycle and scooter components (such as gears, disc brakes, etc.) and products related to gears […]
Policy on Value Added Tax and Corporate Income Tax.
On March 25, 2024, the General Department of Taxation issued Official Letter No. 1183/TCT-CS in response to the Bạc Liêu Provincial Tax Department regarding tax policy. It specifically mentions two contents: - Regarding VAT policy: the input VAT of goods and services (including fixed assets) used simultaneously for the production and business of taxable and […]
Corporate Income Tax Policy
On March 25, 2024, the General Department of Taxation issued Official Dispatch No. 1176/TCT-CS regarding corporate income tax (CIT) policy. Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015, by the Ministry of Finance, amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 2014, by the Ministry of Finance, guiding […]
Difficulties in implementing joint business registration and tax registration for business households.
On March 20, 2024, the General Department of Taxation issued Circular No. 1104/TCT-KK regarding challenges in receiving tax registration applications from business households. Based on the provisions of Government Decree No. 01/2021/NĐ-CP on enterprise registration, in cases where business households fall under the category of temporary suspension of business or continue business operations beyond […]